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Pension and Retirement Plans (Tables) | 12 Months Ended
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Sep. 30, 2021
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items] |
Schedule of Net Benefit Costs | The components of net periodic benefit costs related to the U.S. and international plans are as follows:
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year Ended September 30,
​ | ​ | 2021 | ​ | 2020
​ |  | U.K. |  | U.S. |  | Total |  | U.K. |  | U.S. |  | Total
​ | ​ | (Amounts in thousands)
Pension: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Interest cost | ​ | $ | 243 | ​ | $ | 11 | ​ | $ | 254 | ​ | $ | 263 | ​ | $ | 15 | ​ | $ | 278
Expected return on plan assets | ​ |  | (398) | ​ |  | — | ​ |  | (398) | ​ |  | (289) | ​ |  | — | ​ |  | (289)
Amortization of past service costs | ​ | ​ | 7 | ​ | ​ | — | ​ | ​ | 7 | ​ | ​ | 7 | ​ | ​ | — | ​ | ​ | 7
Amortization of net gain (loss) | ​ |  | 181 | ​ |  | 4 | ​ |  | 185 | ​ |  | 190 | ​ |  | 3 | ​ |  | 193
Net periodic benefit cost | ​ | $ | 33 | ​ | $ | 15 | ​ | $ | 48 | ​ | $ | 171 | ​ | $ | 18 | ​ | $ | 189
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Post Retirement: | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |
Service cost | ​ | $ | — | ​ | $ | 45 | ​ | $ | 45 | ​ | $ | — | ​ | $ | 38 | ​ | $ | 38
Interest cost | ​ |  | — | ​ |  | 42 | ​ |  | 42 | ​ |  | — | ​ |  | 46 | ​ |  | 46
Amortization of net loss | ​ |  | — | ​ |  | 50 | ​ |  | 50 | ​ |  | — | ​ |  | 24 | ​ |  | 24
Net periodic cost | ​ | $ | — | ​ | $ | 137 | ​ | $ | 137 | ​ | $ | — | ​ | $ | 108 | ​ | $ | 108
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Pension: | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |
Increase (decrease) in minimum liability included in other comprehensive income (loss) | ​ | $ | (1,794) | ​ | ​ | (8) | ​ | $ | (1,802) | ​ | $ | (231) | ​ | ​ | 2 | ​ | $ | (229)
Post Retirement: | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |
Increase in minimum liability included in other comprehensive income | ​ |  | — | ​ |  | (170) | ​ |  | (170) | ​ |  | — | ​ |  | 79 | ​ |  | 79
Total: | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |
Increase (decrease) in minimum liability included in comprehensive income (loss) | ​ | $ | (1,794) | ​ | $ | (178) | ​ | $ | (1,972) | ​ | $ | (231) | ​ | $ | 81 | ​ | $ | (150)
Schedule of Changes in Projected Benefit Obligations | ​ ​ The following table presents an analysis of the changes in 2021 and 2020 of the benefit obligation, the plan assets and the funded status of the plans:
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Years Ended September 30
​ | ​ | 2021 | ​ | 2020
​ |  | Foreign |  | U.S. |  | Total |  | Foreign |  | U.S. |  | Total
​ | ​ | (Amounts in thousands)
Pension: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Change in projected benefit obligation (“PBO”) |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |
Balance beginning of year | ​ | $ | 14,403 | ​ | $ | 426 | ​ | $ | 14,829 | ​ | $ | 13,447 | ​ | $ | 514 | ​ | $ | 13,961
Interest cost | ​ |  | 243 | ​ |  | 11 | ​ |  | 254 | ​ |  | 263 | ​ |  | 15 | ​ |  | 278
Changes in actuarial assumptions | ​ |  | (658) | ​ |  | (6) | ​ |  | (664) | ​ |  | 324 | ​ |  | 7 | ​ |  | 331
Foreign exchange impact | ​ |  | 670 | ​ |  | — | ​ |  | 670 | ​ |  | 629 | ​ |  | — | ​ |  | 629
Benefits paid | ​ |  | (341) | ​ |  | (92) | ​ |  | (433) | ​ |  | (260) | ​ |  | (110) | ​ |  | (370)
Projected benefit obligation at end of year | ​ | $ | 14,317 | ​ | $ | 339 | ​ | $ | 14,656 | ​ | $ | 14,403 | ​ | $ | 426 | ​ | $ | 14,829
Changes in fair value of plan assets: | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |
Fair value of plan assets at beginning of year | ​ | $ | 9,740 | ​ | $ | — | ​ | $ | 9,740 | ​ | $ | 8,238 | ​ | $ | — | ​ | $ | 8,238
Actual gain on plan assets | ​ |  | 1,655 | ​ |  | — | ​ |  | 1,655 | ​ |  | 929 | ​ |  | — | ​ |  | 929
Company contributions | ​ |  | 457 | ​ |  | 92 | ​ |  | 549 | ​ |  | 437 | ​ |  | 110 | ​ |  | 547
Foreign exchange impact | ​ |  | 410 | ​ |  | — | ​ |  | 410 | ​ |  | 396 | ​ |  | — | ​ |  | 396
Benefits paid | ​ |  | (341) | ​ |  | (92) | ​ |  | (433) | ​ |  | (260) | ​ |  | (110) | ​ |  | (370)
Fair value of plan assets at end of year | ​ | $ | 11,921 | ​ | $ | — | ​ | $ | 11,921 | ​ | $ | 9,740 | ​ |  | — | ​ | $ | 9,740
Funded status \ net amount recognized | ​ | $ | (2,396) | ​ | $ | (339) | ​ | $ | (2,735) | ​ | $ | (4,663) | ​ | $ | (426) | ​ | $ | (5,089)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Post Retirement: | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |
Change in projected benefit obligation (“PBO”): | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |
Balance beginning of year | ​ | $ | — | ​ | $ | 1,703 | ​ | $ | 1,703 | ​ | $ | — | ​ | $ | 1,516 | ​ | $ | 1,516
Service cost | ​ |  | — | ​ |  | 45 | ​ |  | 45 | ​ |  | — | ​ |  | 38 | ​ |  | 38
Interest cost | ​ |  | — | ​ |  | 42 | ​ |  | 42 | ​ |  | — | ​ |  | 46 | ​ |  | 46
Changes in actuarial assumptions | ​ |  | — | ​ |  | (120) | ​ |  | (120) | ​ |  | — | ​ |  | 103 | ​ |  | 103
Projected benefit obligation at end of year | ​ | $ | — | ​ | $ | 1,670 | ​ | $ | 1,670 | ​ | $ | — | ​ | $ | 1,703 | ​ | $ | 1,703
Funded status \ net amount recognized | ​ | $ | — | ​ | $ | (1,670) | ​ | $ | (1,670) | ​ | $ | — | ​ | $ | (1,703) | ​ | $ | (1,703)
Schedule of Amounts Recognized in Balance Sheet | The amounts recognized in the consolidated balance sheet consist of:
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Years Ended September 30
​ | ​ | 2021 | ​ | 2020
​ |  | Foreign |  | U.S. |  | Total |  | Foreign |  | U.S. |  | Total
​ | ​ | (Amounts in thousands)
Pension: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Accrued benefit liability | ​ | $ | (2,396) | ​ | $ | (339) | ​ | $ | (2,735) | ​ | $ | (4,663) | ​ | $ | (426) | ​ | $ | (5,089)
Deferred tax | ​ |  | — | ​ |  | 17 | ​ |  | 17 | ​ |  | — | ​ |  | 14 | ​ |  | 14
Accumulated other comprehensive income | ​ |  | 4,140 | ​ |  | 21 | ​ |  | 4,161 | ​ |  | 5,934 | ​ |  | 26 | ​ |  | 5,960
Net amount recognized | ​ | $ | 1,744 | ​ | $ | (301) | ​ | $ | 1,443 | ​ | $ | 1,271 | ​ | $ | (386) | ​ | $ | 885
Post Retirement: | ​ |  |  | ​ |  | ​ | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |
Accrued benefit liability | ​ | $ | — | ​ | $ | (1,670) | ​ | $ | (1,670) | ​ | $ | — | ​ | $ | (1,703) | ​ | $ | (1,703)
Deferred tax | ​ |  | — | ​ |  | 78 | ​ |  | 78 | ​ |  | — | ​ |  | 10 | ​ |  | 10
Accumulated other comprehensive income | ​ |  | — | ​ |  | 57 | ​ |  | 57 | ​ |  | — | ​ |  | 160 | ​ |  | 160
Net amount recognized | ​ | $ | — | ​ | $ | (1,535) | ​ | $ | (1,535) | ​ | $ | — | ​ | $ | (1,533) | ​ | $ | (1,533)
Total pension and post retirement: | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |
Accrued benefit liability | ​ | $ | (2,396) | ​ | $ | (2,009) | ​ | $ | (4,405) | ​ | $ | (4,663) | ​ | $ | (2,129) | ​ | $ | (6,792)
Deferred tax | ​ |  | — | ​ |  | 95 | ​ |  | 95 | ​ |  | — | ​ |  | 24 | ​ |  | 24
Accumulated other comprehensive income | ​ |  | 4,140 | ​ |  | 78 | ​ |  | 4,218 | ​ |  | 5,934 | ​ |  | 186 | ​ |  | 6,120
Net amount recognized | ​ | $ | 1,744 | ​ | $ | (1,836) | ​ | $ | (92) | ​ | $ | 1,271 | ​ | $ | (1,919) | ​ | $ | (648)
Accumulated Benefit Obligation: | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |
Pension | ​ | $ | (14,317) | ​ | $ | (339) | ​ | $ | (14,656) | ​ | $ | (14,403) | ​ | $ | (426) | ​ | $ | (14,829)
Post Retirement | ​ |  | — | ​ |  | (1,670) | ​ |  | (1,670) | ​ |  | — | ​ |  | (1,703) | ​ |  | (1,703)
Total accumulated benefit obligation | ​ | $ | (14,317) | ​ | $ | (2,009) | ​ | $ | (16,326) | ​ | $ | (14,403) | ​ | $ | (2,129) | ​ | $ | (16,532)
Schedule of accrued benefit liability | Accrued benefit liability reported as:
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | September 30,
​ |  | 2021 |  | 2020
​ | ​ | (Amounts in thousands)
Current accrued benefit liability | ​ | $ | 308 | ​ | $ | 321
Non-current accrued benefit liability | ​ |  | 4,097 | ​ |  | 6,471
Total accrued benefit liability | ​ | $ | 4,405 | ​ | $ | 6,792
Schedule of Expected Benefit Payments | The following benefit payments, which reflect expected future service, as appropriate, are expected to be paid (amounts in thousands):
​ | ​ | ​ | ​
Fiscal year ending September 30: |  | (Amounts in thousands)
2022 | ​ | $ | 436
2023 | ​ | $ | 476
2024 | ​ | $ | 515
2025 | ​ | $ | 516
2026 | ​ | $ | 531
Thereafter | ​ | $ | 1,339
Schedule of fair value of Plan Assets | The fair value of the assets held by the U.K. pension plan by asset category are as follows:
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Fair Values as of
​ | ​ | September 30, 2021 | ​ | September 30, 2020
​ | ​ | Fair Value Measurements Using Inputs Considered as | ​ | Fair Value Measurements Using Inputs Considered as
Asset Category |  | Total |  | Level 1 |  | Level 2 |  | Level 3 |  | Total |  | Level 1 |  | Level 2 |  | Level 3
​ | ​ | (Amounts in thousands)
Cash on deposit | ​ | $ | 93 | ​ | $ | 93 | ​ | $ | — | ​ | $ | — | ​ | $ | 471 | ​ | $ | 471 | ​ | $ | — | ​ | $ | —
Pooled funds | ​ |  | 11,828 | ​ |  | 11,828 | ​ |  | — | ​ | ​ | — | ​ |  | 9,269 | ​ |  | 9,269 | ​ |  | — | ​ | ​ | —
Total plan assets | ​ | $ | 11,921 | ​ | $ | 11,921 | ​ | $ | — | ​ | $ | — | ​ | $ | 9,740 | ​ | $ | 9,740 | ​ | $ | — | ​ | $ | —
Projected Benefit Obligations |
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items] |
Schedule of Assumptions Used | The following table provides the weighted average actuarial assumptions used to determine the actuarial present value of projected benefit obligations at:
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Domestic | ​ | International |
​ | ​ | September 30, | ​ | September 30, |
​ |  | 2021 |  | 2020 |  | 2021 |  | 2020 |
Discount rate: |  | 2.75 | % | 2.50 | % | 2.00 | % | 1.60 | %
Expected return on plan assets: |  |  |  |  |  | 4.00 | % | 3.80 | %
Rate of compensation increase: |  |  |  |  |  | — | % | — | %
Net Periodic Benefit Cost |
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items] |
Schedule of Assumptions Used | The following table provides the weighted average actuarial assumptions used to determine net periodic benefit cost for years ended:
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Domestic |  | International |
​ | ​ | September 30, | ​ | September 30, |
​ |  | 2021 |  | 2020 |  | 2021 |  | 2020 |
Discount rate: |  | 2.50 | % | 3.00 | % | 2.00 | % | 1.60 | %
Expected return on plan assets: |  |  |  |  |  | 4.00 | % | 3.80 | %
Rate of compensation increase: |  |  |  |  |  | — | % | — | %

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- Definition Tabular disclosure of the major categories of plan assets of pension plans and/or other employee benefit plans. This information may include, but is not limited to, the target allocation of plan assets, the fair value of each major category of plan assets, and the level within the fair value hierarchy in which the fair value measurements fall. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (d)(5) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 + Details
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